A key aspect of the “concern for the public interest” definition of a professional is:

a. The level of professional expertise of the professional.

b. The fact that there are situations where professionals must put the interest of society ahead of the interest of their clients or their own well-being.

c. The incorporation of this definition into the Sarbanes-Oxley Act of 2002.

d. The unique ability of CPAs to sign attest reports.